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230104 ||| eng |
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|a 9789264588837
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|a 9789264321847
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|a 9789264794337
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|a OECD Tax Policy Reviews: Lithuania 2022
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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|a Paris
|b OECD Publishing
|c 2022
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|a 216 p.
|c 21 x 28cm
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|a Policy options for reform -- Setting the scene for tax reform -- The taxation of self-employed individuals -- Foreword -- Executive summary -- The incentives to work in Lithuania -- The design of the tax and benefit system in Lithuania -- Methodological notes
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|a Lithuania
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|a Taxation
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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|b OECD
|a OECD Books and Papers
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|a OECD Tax Policy Reviews
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|a 10.1787/53952224-en
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/53952224-en
|x Verlag
|3 Volltext
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|a 336
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|a This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries' tax systems as well as concrete recommendations for tax policy reform. This report provides a comprehensive assessment of Lithuania's tax and benefit system and recommendations for tax reform. It outlines the country's key economic and tax challenges and assesses the effects of taxation on employment. A special focus is given to the taxation of self-employed individuals
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